IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01188752.html
   My bibliography  Save this paper

Le management de la responsabilité sociétale influence-t-il significativement les missions du contrôleur de gestion ?

Author

Listed:
  • Séna John Ahyee

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Sophie Giordano-Spring

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Denis Travaille

    (Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

This contribution is about the impact of corporate social responsibility management on the management accountant's missions. We analyze this impact from contingency theory point of view. Theoretically, we suggest four profiles of management accountant depending of the type of CSR management (dissociated vs integrated). On this basis, we realize two empirical studies. These qualitative and quantitative studies lead us to reject the hypothesis of a significant modification of the management accountant's missions by CSR management.

Suggested Citation

  • Séna John Ahyee & Sophie Giordano-Spring & Denis Travaille, 2015. "Le management de la responsabilité sociétale influence-t-il significativement les missions du contrôleur de gestion ?," Post-Print hal-01188752, HAL.
    • Handle: RePEc:hal:journl:hal-01188752
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188752
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01188752/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Christian Erzberger & Gerald Prein, 1997. "Triangulation: Validity and empirically-based hypothesis construction," Quality & Quantity: International Journal of Methodology, Springer, vol. 31(2), pages 141-154, May.
    2. Angèle Renaud, 2014. "Le contrôle de gestion environnemental : quels rôles pour le contrôleur de gestion ?," ACCRA, Association francophone de comptabilité, vol. 20(2), pages 67-94.
    3. repec:dau:papers:123456789/1334 is not listed on IDEAS
    4. Juhani Vaivio, 2004. "Mobilizing local knowledge with 'Provocative' non-financial measures," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 39-71.
    5. Trevor D. Wilmshurst & Geoffrey R. Frost, 2001. "The role of accounting and the accountant in the environmental management system," Business Strategy and the Environment, Wiley Blackwell, vol. 10(3), pages 135-147, May.
    6. Angèle Renaud, 2014. "Le contrôle de gestion environnemental : quels rôles pour le contrôleur de gestion ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 20(2), pages 67-94.
    7. Ariela Caglio, 2003. "Enterprise Resource Planning systems and accountants: towards hybridization?," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 123-153.
    8. Marko Jarvenpaa, 2007. "Making Business Partners: A Case Study on how Management Accounting Culture was Changed," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 99-142.
    9. Marc Bollecker, 2000. "Contrôleur de gestion : une profession à dimension relationnelle ?," Post-Print halshs-00587432, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Marc Jourdaine & Philippe Loubet & Guido Sonnemann & Stéphane Trébucq, 2021. "The ABC‐LCA method for the integration of activity‐based costing and life cycle assessment," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1735-1750, May.
    2. Ilenia Ascani & Roberta Ciccola & Maria Serena Chiucchi, 2021. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting," Sustainability, MDPI, vol. 13(4), pages 1-25, February.
    3. Oumar Fane & Jimmy Feige, 2018. "Définition d'un modèle théorique de gestion du risque d'espionnage par la fonction contrôle de gestion," Post-Print hal-01907825, HAL.
    4. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    5. Cătălin Nicolae Albu & Nadia Albu & Robert Faff & Allan Hodgson, 2008. "The Changing Role Of Accountants In A Transition Economy - Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-5.
    6. Angèle Renaud, 2014. "The controller's role in environmental management control [Le contrôle de gestion environnemental : quels rôles pour le contrôleur de gestion ?]," Post-Print halshs-01178066, HAL.
    7. Marsel Cara, 2013. "Researching Inclusive Education in Albania: Using Mixed Methods in School/Educational Psychology," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 2, October.
    8. Ilenia Ascani & Marco Gatti & Maria Serena Chiucchi, 2021. "Pandemia e sistema di budgeting: quali effetti sulla figura del controller?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 65-86.
    9. Ewelina Zarzycka, 2012. "Implementation Of An Erp Package And Its Effect On The Management Accounting System – Author’S Own Research Into Enterprises In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(3), pages 85-96, December.
    10. Rikhardsson, Pall & Yigitbasioglu, Ogan, 2018. "Business intelligence & analytics in management accounting research: Status and future focus," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 37-58.
    11. Gianina MIHAI, 2014. "Review of IT Training of the Professional Accountants in Romania from Undergraduate and Graduate Studies and Continuous Vocational Training Perspective," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 37-46.
    12. Cătălin Albu & Nadia Albu & Robert Faff & Allan Hodgson, 2011. "Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania," Accounting in Europe, Taylor & Francis Journals, vol. 8(2), pages 155-184.
    13. G A Hindle & L A Franco, 2009. "Combining problem structuring methods to conduct applied research: a mixed methods approach to studying fitness-to-drive in the UK," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 60(12), pages 1637-1648, December.
    14. ter Bogt, Henk & Tillema, Sandra, 2016. "Accounting for trust and control: Public sector partnerships in the arts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 37(C), pages 5-23.
    15. Roger L Burritt, 2004. "Environmental management accounting: roadblocks on the way to the green and pleasant land," Business Strategy and the Environment, Wiley Blackwell, vol. 13(1), pages 13-32, January.
    16. António Pedro Vieira & Gregor Radonjič, 2020. "Disclosure of eco‐innovation activities in European large companies' sustainability reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2240-2253, September.
    17. Jack, Lisa & Kholeif, Ahmed, 2008. "Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective," Accounting forum, Elsevier, vol. 32(1), pages 30-45.
    18. Fazal Ur Rehman & Basheer M. Al-Ghazali & Adel Ghaleb Haddad & Ehab Abdullatif Qahwash & M. Sadiq Sohail, 2023. "Exploring the Reverse Relationship between Circular Economy Innovation and Digital Sustainability—The Dual Mediation of Government Incentives," Sustainability, MDPI, vol. 15(6), pages 1-21, March.
    19. Évelyne Poincelot & Grégory Wegmann, 2005. "Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 109-125.
    20. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01188752. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.